会计监督与会计核算是会计的两大职能,二者相互联系,密切相关。当前会计监督面临的问题有:财务人员素质较低,没有良好的职业道德;财政、审计、纪检等部门的外部监督有待加强;对会计监督的认识不足;财务人员配置不够,专业合格的财务人员缺乏。笔者针对以上问题提出加强会计监督应从加强会计岗位准入管理和营造良好的会计监督内外环境两方面入手予以改进,让财务人员能在行政事业单位的资金使用上,名副其实地发挥它的监督作用。 Accounting supervision and accounting are two major functions of accounting, the two are interrelated and closely related. The current problems in accounting supervision are as follows: the quality of financial staff is low and there is no good professional ethics; the external supervision in finance, audit, discipline inspection and other departments needs to be strengthened; the lack of understanding of accounting supervision; the insufficient allocation of financial staff, the professional and qualified financial staff lack of. In view of the above problems, the author proposes that the strengthening of accounting supervision should be improved from the aspects of strengthening the access control of accounting posts and creating a good internal and external accounting supervision environment, so that financial officers can play their supervisory role on the use of funds in administrative institutions.